JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2006-07 against the order of the Tribunal dated 25.05.2011. The question of law referred to is hereunder: - "Whether on the facts and in the circumstances of the case, the COMMERCIAL TAX TRIBUNAL was legally justified in confirming the deletion of tax on the turnover of imported goods of over and above 5% of the value of total construction as provided in the scheme of compounding?" 2. The Tribunal has examined the matter at length and has given the benefit of concessional rate to the assessee after recording findings that the goods were imported by the assessee from outside the State of U.P. and has granted the benefit of the composition scheme. The benefit has been granted in accordance with the provisions of law. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.